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Situmorang, Suhadi Sukendar
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PERTANGGUNG JAWABAN HUKUM TERHADAP PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY Situmorang, Suhadi Sukendar; Herman, KMS.
JURNAL RETENTUM Vol 7 No 1 (2025): IN PROGRESS
Publisher : Pascasarjana UDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/retentum.v7i1.5598

Abstract

Pelaksanaan CSR telah menjadi keharusan penting yang dijalankan bagi perusahaan, terutama ketika melakukan aktivitas bisnis yang berkaitan secara langsung dengan pemanfaatan alam. Di Indonesia sendiri kegiatan ini sudah berlangsung cukup lama dari tahun 2007 melalui ketentuan Undang-Undang. Namun, Undang-Undang itu sendiri belum sempurna dalam mengakomodir pelaksanaannya, artinya masih banyak ketentuan-ketentuan yang tidak diatur terkait tata cara melakukan CSR di perusahaan oleh hukum. Penulisan ini bertujuan untuk mengkaji landasan hukum pertanggung jawaban Corporate Social Responsibility guna mengetahui bagaimana Undang-Undang menjamin setiap proses pelaksanaan CSR. Penulisan ini bersifat deskriptif dengan jenis penelitian hukum normative. Dari penulisan ini dapat diketahui ketentuan yang belum diatur pada Undang-Undang dalam melakukan tanggung jawab sosial dan lingkungan. Dampak dari kekosongan hukum menyebabkan ketidakseriusan perusahaan melaksanaan kewajiban ini sehingga menyebabkan aktifitas ini tidak berkelanjutan.
Legal Void of Social and Environmental Responsibility in the Implementation of Corporate Social Responsibility in the Energy and Natural Resources Sector Situmorang, Suhadi Sukendar; Nurdin, Boy
Journal of Social Research Vol. 4 No. 1 (2024): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i1.2331

Abstract

This research aims to explore the legal vacuum related to Social and Environmental Responsibility (CSR) in the implementation of Corporate Social Responsibility (CSR) in the energy and natural resources sector. Although CSR has been recognized as an important aspect of sustainability and corporate responsibility, the regulation regarding the minimum amount of funds that must be allocated for CSR is still not clearly and concretely regulated in the applicable legislation in Indonesia. The results show that legal uncertainty regarding the amount of TJSL funds has a significant impact on the implementation of CSR programs by companies. Many companies experience difficulties in planning and allocating budgets for effective CSR programs, due to the absence of clear guidelines regarding the funding obligations that must be met. The study also identified various challenges faced by companies in implementing CSR, including differences in understanding of CSR among stakeholders, environmental challenges arising from operational activities, and community pressure to increase social and environmental contributions.
Co-Authors Boy Nurdin Herman, KMS.